In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
TDS was deducted at source. Only 2 kanal property was purchased in later from the party by the assessee. The copy of sale deed dated 21.05.2018 is annexed in APB pages 39 to 44. The copy of the financial statement duly filed related to Baba Shrichand Educational Society which is depicted that the amount debited against lease from